TWO MEN HAVE filed a police report alleging that 76ers star Allen Iverson barged into a West Philadelphia apartment, armed with a gun, looking for his wife and cousin, according to sources.

Police are still trying to determine whether the alleged incident actually happened, and no charges have been filed, the sources said.

The men filing the report claimed the incident occurred about 2:30 a.m. Wednesday at the Cobbs Creek Court Apartments on Chestnut Street near 62nd.

They claimed that Iverson, with another man, came to the apartment looking for his cousin, who lived there, the sources said. They claimed Iverson was also looking for his wife, according to the sources.

Iverson and the man forced their way into the apartment, still demanding to know where Iverson's cousin and wife were, sources said. According to the police report, Iverson threatened the men in the apartment, the sources said.

Police were talking to witnesses in an effort to determine whether the allegations were true, the sources said.

Reached by telephone last night, Iverson's lawyer, Larry Woodward, said he had no comment.

A man who answered the telephone yesterday at the third-floor apartment where the incident allegedly occurred, and who later came outside, said he was one of the two men Iverson had threatened. He said he had filed the police report.

He wouldn't give his name, however, saying he feared retaliation from Iverson.

"When I find out a restraining order has been placed on Iverson, I will talk to anybody I please. But not until then," he said. "My life is in danger; my life has been threatened."

Another man, who said he is the building's superintendent, said he doubted the story.

"There was no way Iverson could have done that, plain and simple," said the superintendent, who wouldn't give his name. "He has no way to get into this building."

The superintendent said a code is needed to enter the front door.

"There's no way an All-Star could get in here unnoticed," he said. "He drives a Bentley. People would take notice of that."

Iverson has had trouble in the past.

In 1997, he was a passenger in a car that was stopped for speeding by a state trooper near Richmond, Va. After the trooper smelled marijuana, he searched the car and found a .45-caliber pistol on the floorboard.

Iverson pleaded no contest to a concealed-weapons charge, and a marijuana-possession charge was dropped. Iverson was placed on three years' probation and was suspended by the NBA for one game.

Iverson served four months on a prison farm for a brawl in a Hampton, Va., bowling alley in February 1993. He was convicted of three counts of maiming by mob, but was eventually granted clemency. Iverson's conviction was overturned on appeal.

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